Unsupported, Improper Spending Cited in Village of Cloverdale Audit

Tuesday, August 2, 2016

Columbus – The Village of Cloverdale (Putnam County) racked up $13,684 in unsupported expenditures and $5,554 in late payment fees and overdraft charges, according to an audit released today by Auditor of State Dave Yost. 

From January 2013 through December 2015, the village failed to maintain adequate supporting documentation for 50 checks written to 15 vendors, including Shell, A & D Tire, Office Depot and the Putnam County Sentinel. Without sufficient documentation, auditors could not determine if the expenditures served a proper public purpose. 

“A detailed receipt goes a long way toward ensuring accountability over public spending,” Auditor Yost said. “Without one, there’s no proof that taxpayers got any return on investment.”

A $13,684 finding for recovery was issued jointly and severally against Fiscal Officer Gwenn Spencer and Mayor Judd Spencer, her brother-in-law, because they signed the warrants resulting in the improper payments. During the course of the audit, the village provided documentation for a $200 expenditure to the Continental American Legion, reducing the amount owed to $13,484.

The village also was charged $5,489 in fees for late payments to S & S Sanitation, the Ohio Department of Taxation, the Ohio Attorney General and other various vendors. In 2015, the village paid another $65 for three overdraft charges. A $5,554 finding for recovery was issued against Gwenn Spencer.

Additionally, three village council members were overpaid a combined $192 for extra months they did not work in 2013 and 2014. A $96 finding for recovery was issued against Mary Ann Smith and two findings in the amount of $48 each were issued against Sharon Barnhart and Milton Parsons. Gwenn and Judd Spencer are jointly and severally liable for the full amounts.

A full copy of this report is available online.




The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,800 state and local government agencies.  Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.

Ben Marrison
Director of Communications